Onyemah Corporation uses the FIFO method in its process costing system. Operating data for the Brazing Department for the month of November appear below: Percent Complete with Respect to Units Conversion 8,000 40% 44,580 42,600 9,900 70% Beginning work in process inventory Transferred in from the prior department during November Completed and transferred to the next department during November Ending work in process inventory What were the equivalent units of production for conversion costs in the Brazing Department for November? Multiple Choice 49,530